ESM4138F - Particular Occupations: Entertainment Industry: TV and Radio Presenters: Factors in Determining Employment Status for Tax: Examples for television presenters - Quiz Show Guest / Contestant

Key Facts

Jade is a TV presenter and broadcaster. She appears as a regular presenter for a daytime magazine show, produced by Day Productions Limited. Her regular engagement with the magazine programme (96 days each year) is as an employee for tax purposes.

Jade regularly obtains work as a guest on chat shows and quiz shows, produced by other production companies and broadcast on a number of networks. These are generally short one-off engagements. She also appears in commercials. Jade recently appeared on a popular reality show, with another broadcaster.

Jade is engaged as a contestant in a celebrity quiz show, produced by QZ Productions Limited. QZ Productions is a subsidiary of OOS Limited, which also owns Day Productions Limited. The contract is for one episode of the show that will be filmed at studios hired by QZ Productions. Jade’s agent has agreed with QZ Productions the days she is available around her other work and personal commitments. Once the date is agreed, QZ Productions has first call over Jade’s services – but only for that day. Although the two contracts are with the same group, they are entirely separate.

Jade is asked to answer general knowledge questions. She is not required to prepare for the show in advance. She is not scripted. There will be some interaction with the other contestants and the host, but this is not scripted either. Jade is required to observe QZ Productions code of conduct during filming. The show has an established format and style, which Jade is expected to respect. Under the contract terms, Jade is expected to follow the producer’s reasonable requests. However, in practice, Jade is an experienced professional who is trusted to deliver a quality performance.

Jade will be paid a fixed fee for this one-off engagement under a separate contract with QZ Productions from the contract she has with Day Productions Limited as a presenter on the daytime show.

Audience reaction to Jade’s appearance is favourable and she is asked back in the next season – again on a contract for a single day.

Outcome – Jade is likely to be self-employed

A person can be employed in one contract and self-employed in another.

In this case Jade is a part-time employee of Day Productions Limited and also has a self-employed business. The OZ Productions’ engagement has the hallmarks of a ‘show and go’ engagement. The issue of concern is that OZ Productions is part of the same group as Day Productions. However, the engagement is entirely freestanding of the Day Productions contract and appears to be part of the self-employed business.

Mutuality of obligation ESM4133

There is a contract for work in return for payment. There is a work/pay bargain.

Personal Service ESM4134

Jade is personally required to provide the service.

Control ESM4135

Jade is a trusted professional and little control is exercised over how she performs as a quiz show contestant.

The contract is for this specific appearance and Jade cannot be moved to another task.

The where and when has been collaboratively agreed before entering into the contract.

When looking at all the elements of the engagement there is little control exercised.

However, there is probably a sufficient framework of control to constitute a right of control over how the task is performed. This potentially places the engagement in the employment sphere.

Other factors ESM4136

These are mainly consistent with an employment relationship. None of the factors below is determinative on their own– what is important is to use them to paint an overall picture and determine if they are inconsistent with employment and indicate someone in business on their own account.

In business on own account and economic dependency ESM4136A

A short engagement where there is no obligation for the engager to provide other work, points towards a person being in business on their own account. This is particularly the case if there is a pattern of the person having similar short engagements with multiple other parties.

Jade engages an agent and has a business structure specifically promoting herself as someone to hire as a celebrity guest on short contacts and secures work with other engagers.

The commitment to this engagement is not substantive enough to be considered as demonstrating economic dependency on QZ Productions. Further the frequency and multiplicity of engagements would support Jade is in business on her own account.

Exclusivity ESM4136B

There is no exclusivity clause in this particular contract, but the engager does have first call over Jade’s services for the day of filming, but only once the day has been agreed. Jade is free to work for other engagers when she is not filming for QZ Productions.

Financial risk ESM4136C

Jade is paid a fixed fee so there is limited financial risk involved.

Integration: Part and parcel of the engager’s organisation ESM4136D

Jade does not have a line manager or any responsibility for managing other staff. She presents herself as an independent party when promoting herself for other work.

For other examples of TV presenter roles see ESM4138